Section 16AA(2)(a) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(a)The proprietor shall deposit fifty per cent of the duty payable for a month in advance. The amount of duty payable in advance shall be deposited by the proprietor into Government account at the treasury or sub-treasury before the commencement of the month. On the first day of every month he shall submit to the District Excise Officer a statement in Form P indicating the amount of duty deposited during the previous month alongwith the challan, number and date of deposit and he shall also submit a copy of the treasury receipted challan.